Lot 539
| | | Estimate: $300 | Realised Price : $290 |
1930s Hospital Tax: Group of postage stamps legitimately used for payment of the 1933 Hospital Tax Ordinance in the Australian Capital Territory. This tax was deducted from employees' wages and each employer had to prepare a statement each week showing the names of employees and the amounts deducted, with postage stamps affixed to that value. The stamps comprise Kangaroo Small Multiple Wmk 1/- and 2/-, C of A Wmk 9d, 1932 6d Kookaburra and 1/- Lyrebird, 1934 Vic Centenary 3d and 1935 Silver Jubilee 2/- cancelled portions of 'CANCELLED/HOSPITAL/TAX' in violet, plus Kangaroo Small Multiple Wmk 5/- and 10/-, and 1938 1/4d KGVI and Robes 5/- and 10/- cancelled triple circle 'COMMONWEALTH AUDIT OFFICE/CANBERRA' in violet (very faint on the 1938 values). Very scarce material from a little-known revenue usage of Australian postage stamps. Included is a photocopy of a September 1980 'Stamp News' article detailing the scheme, which illustrates the stamps included in this lot (12)
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